By law, a protest must be filed before the statutory deadline. A protest that was not filed with the Appraisal Review Board or turned over to the U.S. Postal Service or a private carrier by the statutory deadline is too late.

A property owner can file a late protest and show good cause for filing late. If circumstances such as a serious illness prevent you from filing your protest on time, you can file late (up until the ARB approves the appraisal records in mid-July) and include a statement explaining your circumstances, along with documented verification. The ARB may decide to accept and hear your late protest.